MAREF PRT Research 3.0 Call for Proposals
MAREF invited submission of research proposals on the topic “Correlation between Corporate Reporting using Integrated Reporting (IR) Framework...
MAREF Charity Golf Tournament 2023 was a hole-in-one success!
Jonathan Tan2024-03-27T12:56:10+08:00Malaysian Accountancy Research and Education Foundation (MAREF) and supported by Malaysian Institute of Accountants (MIA), has organised a...
30 Nov 2023News & Events
MAREF Charity Golf Tournament 2023
Jonathan Tan2023-11-30T15:19:33+08:00We are proud to announce that we will be organising a MAREF Charity Golf Tournament 2023, an event...
07 Sep 2023News & Events
Intangible Asset Reporting Practices in Integrated Reporting (IR) Among Malaysian Public Listed Companies
Jonathan Tan2023-08-09T10:38:16+08:00An intangible asset (IA) is one of the key resources of a business in the knowledge-based economy. However,...
22 Sep 20222022
Cryptocurrencies: Risk and Governance
Jonathan Tan2023-08-09T10:39:33+08:00This study contributes fresh research evidence relating to the risk and governance challenges of cryptocurrency markets. Building on...
22 Sep 20222022
Accrual Accounting and Financial Management in the Malaysian Public Sector: A Comparative Case Study of Two Malaysian Statutory Bodies
Jonathan Tan2023-08-09T10:39:56+08:00The Federal Government of Malaysia initially set 1 January 2015 as the date for full implementation of Malaysian...
22 Sep 20222022
Tax Schemes for SMEs and Willingness to Pay More Income Tax
Jonathan Tan2023-08-09T10:40:37+08:00This study investigates the standing of Malaysian tax schemes for SMEs compared to 17 countries across continents and...
22 Sep 20222022
A Study on the Impact of MFRS 10 Consolidated Financial Statements, MFRS 11 Joint Arrangements and MFRS 128 Investment in Associates and Joint Ventures
Jonathan Tan2023-07-19T13:36:03+08:00Abstract: This study examines the impact of MFRS10, MFRS11 and MFRS128 on consolidated financial statements of Malaysian companies...
12 Jul 20182018
Application of MFRS 13 Fair Value Measurement by Public Listed Non-Financial Companies in Malaysia in respect of Financial Instruments and Non-Financial Assets
Jonathan Tan2023-07-19T13:36:09+08:00Abstract: This research analyses the extent of the application of MFRS 13 by public listed non-financial companies in...
12 Jul 20182018
Compliance of Companies in Malaysia (other than Financial Institutions) in respect of Disclosure Requirements in MFRS 7 Financial Instruments: Disclosures, MFRS 8 Operating Segments, MFRS 12 Disclosure of Interest in Other Entities and MFRS 13 Fair Value Measurement
Jonathan Tan2023-07-18T10:59:19+08:00Abstract: This study focuses on compliance performance of Malaysian public listed companies towards MFRS 7, MFRS 8, MFRS...
12 Jul 20182018
Best Reporting Practices For Waqf: Performance, Governance and Socio-Economic Impact
Jonathan Tan2023-07-18T10:59:09+08:00Abstract: The waqf institutions are established for social well-being, thus their outcome and impact on social benefits are...
06 Jul 20182018
The Impact of Convergence with IFRS on the Malaysian Capital Market: Investor Perspective
Jonathan Tan2023-07-18T10:59:02+08:00Abstract: This research aims to investigate the impacts of convergence with IFRS on the Malaysian capital market from...
07 Jan 20182018
Corporate Environmental Reporting by Companies listed on Bursa Saham Malaysia an Assessment of Companies Altitude
Jonathan Tan2023-07-19T12:44:48+08:00The overall objective is to examines the attitudes of companies listed on the main Board of Bursa Malaysia...
06 Jul 20102010
Audit Qualifications and Corporate Governance Characteristics of Malaysian Co-operatives
Jonathan Tan2023-07-19T12:45:00+08:00Abstract: The research aims is to provide new information on financial reporting quality of private companies in Malaysia....
07 Jan 20102010
Audit Quality Rating in Malaysia
Jonathan Tan2023-07-18T10:58:39+08:00Abstract: This paper provides an overview on the International Standards on Quality Control 1 (ISQC 1) self-assessment checklist...
12 Jul 20092008-2009
Current Usage Patterns of Business and Professional Services among SMEs in the Manufacturing and Distributive Trade Sectors
Jonathan Tan2023-07-18T10:58:31+08:00Abstract: Recognising the importance of the growth of SMEs to the company, the Malaysian government outlined various strategies...
12 Jul 20092008-2009
Corporate Boards, Audit Committees and Quality of Financial Disclosure in IPOs
Jonathan Tan2023-07-18T10:58:25+08:00Abstract: This paper examines how corporate boards and audit committees are associated with financial disclosure quality for a...
12 Jul 20082008-2009
Improving Audit Committee Diligence in Malaysia Companies
Jonathan Tan2023-07-18T10:58:19+08:00Abstract: The study aims to examine how diligence can be enhanced in order to achieve audit committee effectiveness....
12 Jul 20082008-2009
Determinants of Accounting Students Intention Towards Malaysian Institute of Accountants (MIA) Membership
Jonathan Tan2023-08-23T16:26:06+08:00Abstract: The general objective of the study is to investigate the factors that influenced accounting graduates’ intention to...
07 Jan 20082008-2009
An Investigation of the Malaysian Auditors Self-Perceived Information Technologies Knowledge Level: An Empirical Assessment
Jonathan Tan2023-07-18T10:58:03+08:00The International Federation of Accountants stated that competence in information technology is crucial for the professional accountants due...
06 Jan 20082008-2009
Accounting for Human, Customer and Organisation Capital in Malaysia
Jonathan Tan2023-07-18T10:57:51+08:00Realising the importance of intellectual capital in the knowledge-based economy, Malaysian companies should begin to monitor intellectual capital...
12 Jul 20072007
Developing Best Practice Corporate Reporting
Jonathan Tan2023-07-18T11:44:51+08:00Research Team: Prof Dr Normah Omar Institude: UiTM
12 Jul 20072007
Adoption of Financial Reporting Standards (FRS): Impact on Malaysian Companies
Jonathan Tan2023-07-18T10:57:28+08:00From 1st January 2006, reporting entities in Malaysia are require to prepared their financial statements in accordance with...
12 Jul 20072007
Expectation Gap Between The Inland Revenue Board (IRB) and Small Medium Industries (SMIs): A study on the taxation needs of companies in Malaysia
Jonathan Tan2023-07-18T10:57:21+08:00For the past few decades Malaysia has operated a traditional tax assessment system where the tax authority, Inland...
07 May 20072007
An Investigation of Auditor and Client Tenure in Malaysian Public Listed Companies
Jonathan Tan2023-07-18T10:57:13+08:00The aim of this study is to examine the duration of the auditor’s relationship with a client and...
06 Jan 20072007
Factors Influencing Ethical Judgement of Auditors
Jonathan Tan2023-07-18T10:57:00+08:00Ethical issues like those involving Enron, Worldcom and Global Crossing have caused the public’s confidence on auditing profession...
12 Dec 20062006
Governance, Ethics and Corporate Social Responsibility of Public Listed Companies in Malaysia
Jonathan Tan2023-07-18T10:56:50+08:00This study investigates the relationship between ethical orientation, corporate governance and social responsibility of public listed companies. The...
12 Nov 20062006
Fraud Profiling in Malaysia
Jonathan Tan2023-07-18T10:56:42+08:00This study employs a content analysis approach of four Malaysian mainstream newspapers over twelve-week period (May-July 2006), which...
12 Nov 20062006
Adaption of Corporate Social Responsibility Private Sector Guidelines’: Pilot Case Study in a Local Government Practices
Jonathan Tan2023-07-18T10:56:32+08:00Corporate Social Responsibility (CSR) in accounting has been extensively researched in pursuit of new ways of providing accounts...
12 Nov 20062006
The Integrity and Process Adopted by Malaysian Public Listed Companies in Reporting their Quarterly Results
Jonathan Tan2023-07-18T11:02:16+08:00This paper sets out into the area of integrity and process adopted by Malaysian public listed companies (PLCs)...
12 Nov 20062006
Governance, Ethics and Corporate Social Responsibility of Public Listed Companies in Malaysia
Jonathan Tan2023-07-18T11:02:09+08:00This study investigates the relationship between ethical orientation, corporate governance and social responsibility of public listed companies. The...
07 Nov 20062006
Impact of Non-Audit Services on Auditor Independence: An Empirical Analysis
Jonathan Tan2023-07-18T11:01:37+08:00The independence, objectively and ethical of the entire accounting profession worldwide have been called into question especially after...
06 Nov 20062006
Factors Influencing Auditors’ Acceptance of the Practice Review System
Jonathan Tan2023-07-18T11:01:33+08:00This Research was carried out to identify the factors that influence auditor’s acceptance of the Practice Review System....
12 Jun 20062006
The Future of Accountants in Malaysia: An Empirical Investigation on Why Accountants are joining the Commerce and Industry
Jonathan Tan2023-07-18T11:40:51+08:00Research Team: Indra Devi Che Hamidah bt Che Puteh Azim Azliha bt d)Abdul Rahman Noraini bt Mohd Nasir
12 Dec 20001998-2003
Taxpayers’ Income Tax Knowledge and its Relationship with Non-Compliant Behaviour: A Case of Small Business Entrepreneurs
Jonathan Tan2023-07-18T11:01:22+08:0012 Dec 20001998-2003
Taxpayers’ Income Tax Knowledge and its Relationship with Non-Compliant Behaviour: A Case of Small Business Entrepreneurs
Jonathan Tan2023-07-18T11:39:26+08:00Research Team: R. Mottiakavandar Institude: USM
12 Dec 20001998-2003
Survey and Analysis of Financial Reporting of Islamic Banks Worldwide
Jonathan Tan2023-07-18T11:38:36+08:00Research Team: Hamzah Ismail (Prof Dr) Tn Syed Mohd Ghazali Wafa Radziah Abdul Latif Institude: UKM
12 Apr 20001998-2003
Employers’ Preferences on the Recruitment of An Accountant
Jonathan Tan2023-07-18T11:37:22+08:00Research Team: Nafsiah bt Mohamed (Dr) Kalsom bt Salleh Usha Rani Rohana bt Othman Institude: UiTM
12 Jan 20001998-2003
Market Value Investment Securities Disclosure in Malaysian Banking
Jonathan Tan2023-07-18T11:00:58+08:00This research is intended to be a contribution to the continuing quest for improved methods of accounting. The...
06 Apr 19991998-2003
An Examination of the Association between Cash Flow Measures and Market Value
Jonathan Tan2023-07-18T11:00:51+08:00In view of the new requirement for companies in Malaysia to prepare cash flow statements, it is especially...
11 Feb 19991998-2003
A Study on Peer Review as a Possible Tool of Audit Practice Monitoring in Malaysia
Jonathan Tan2023-07-18T11:00:45+08:00Specifically, this study address the following issues (1) Do locally established public practices in Malaysia adopt proper quality...
07 Feb 19991998-2003
The Effects of Industry and Personality on Auditors
Jonathan Tan2023-07-18T11:35:53+08:00Research Team: Takiah Mohd Iskandar (Dr)
08 Apr 19981998-2003
Study on “Proposed Amendments to MIA’s By-Laws”
Jonathan Tan2023-07-18T11:35:00+08:00Research Team: Lim Chui Choo Institude: UM
12 Jul 19971992-1997
Accounting and Tax Disclosure Requirement of Islamic Financial Instruments and Transactions
Jonathan Tan2023-07-18T11:34:11+08:00Research Team: MIT Study Group
12 Jun 19971992-1997
Research study on “Management Accounting Systems in Japan”
Jonathan Tan2023-07-18T11:33:27+08:00Research Team: Susan Tho Lai Mooi (Prof) Institude: UKM
29 Mar 19971992-1997
Corporate Rescue – Malaysian Scenario
Jonathan Tan2023-07-18T11:32:17+08:00Research Team: Nor Azimah Abdul Aziz Institude: UKM
26 Mar 19971992-1997
The Cost and Benefits of Harmonising Financial Accounting Standards in the Asian Pacific Region
Jonathan Tan2023-07-18T11:30:18+08:00Research Team: Allan MacGregor Roger Willett R.Iddamalgoda (Dr) Institude: University of Otago New Zealand
11 Mar 19971992-1997
Testing the Usefulness of an Islamic Corporate Report: Empirical Evidence
Jonathan Tan2023-07-18T10:59:58+08:00Given the fact that religion stands at the core of some cultures, and that Islam is a significant...
06 Mar 19971992-1997
Ethics Education Project – “Problems and Issues with Incorporating Ethics into the Accounting and Business Curricula – A Malaysian Perspective
Jonathan Tan2023-07-18T10:59:51+08:00This study attempted to provide some empirical evidence into the ethical issues and conflicts faced by practitioners and...
07 Aug 19931992-1997
Segmental Reporting in Malaysia
Jonathan Tan2023-07-18T11:26:22+08:00Research Team: S Susela Devi (Dr) Institude:UM
25 Nov 19921992-1997